Income - 1099-G and 1099-INT from the Department of Taxation
The 1099-G is neither a bill nor a refund. Instead, the Department issued this form to you and the IRS to report income that may be taxable. The Department is required to issue a 1099-G if all of the following are true:
- The taxpayer itemized deductions on their federal return for the previous calendar year;
- The taxpayer was entitled to an Ohio and/or school district income tax refund during the tax year; AND
- The combined refund was greater than $10.
Example: Ronald deducts his $1,500 in Ohio income tax withholding on his federal Schedule A. This deduction reduces his federal taxable income. When filing his Ohio IT 1040, his tax liability is $1,200, resulting in a $300 refund. Therefore, Ronald will receive a 1099-G from the Ohio Department of Taxation reporting a refund of $300.
You might receive a 1099-G even if you took the standard deduction on your prior year's income tax return. If you received a 1099-G, use the "State and Local Tax Refund Worksheet" in the Schedule 1 section of the IRS instructions to determine if the amount is taxable.
Note: The Department only issues a 1099-G to report a refund. The Department is required to report refunds in the year they actually occur. If refunds for multiple tax years are issued in the same calendar year, the Department will issue a separate 1099-G for each tax year. If you have questions related to a 1099-G issued by another government agency, you must contact the agency on the form.
The refund amount reported on the 1099-G is generally from the “Overpayment” line of your Ohio and/or school district return. However, the amount reported on the 1099-G may differ from the amount you requested/received based on corrections made to your return. The amount reported on the 1099-G also includes any portion of your refund that was:
- Carried forward to the next tax year;
- Donated to charity on your return;
- Used to pay Ohio use tax on your return; OR
- Offset to pay any debt(s) reported to the Department of Taxation.
Example: Ashley has $500 on the "Overpayment" line of her IT 1040. She donates $75 on her return, and thus receives a refund of $425. Even though she only receives $425, her 1099-G will report $500. The $75 that she donated on her return is still considered a "tax refund", and thus Ohio is required to report it on the 1099-G.
Note: The 1099-G does not include any taxes paid within the same year (e.g., amounts paid on an amended return). The Department may also issue a 1099-G for other types of income tax refunds, such as from an appeal or a refund application.
The 1099-G is neither a bill nor a refund. Instead, the amount reported on form 1099-G may be considered income for federal tax purposes.
If you prepare your own taxes, you should review the federal return instructions for reporting state tax refunds for more information. If you use a tax preparer, you should provide the 1099-G along with your other tax information to the preparer. Do not include the 1099-G with any Ohio tax return.
You can verify a refund reported on a 1099-G in the same way as any other refund issued by the Department of Taxation. You should contact your bank and/or review your financial records to verify receipt of the refund. If you still cannot verify the receipt of your refund, you may contact the Department by email or by calling 1-800-282-1780 (1-800-750-0750 for persons who use text telephones (TTYs) or adaptive telephone equipment). If the refund was issued by paper check, we may be able to provide you a copy of the cancelled check.
Form 1099-INT is an income statement used to report interest you received during the tax year. Generally, the Department issues a 1099-INT if you received a refund during the tax year which included interest of $600 or greater.
The amount reported on form 1099-INT is likely income for federal tax purposes. If you prepare your own taxes, you should review the federal return instructions for reporting interest income for more information. If you use a tax preparer, you should provide the 1099-INT along with your other tax information to the preparer. Do not include the 1099-INT with any Ohio tax return.
Generally, the 1099-G and/or 1099-INT are available by the end of January. These income statements are mailed to you. However, you can elect to receive them electronically via the Department of Taxation’s Online Services.
Electronic: You must register for Online Services to view/print your 1099-G and/or 1099-INT. Once registered, log in with your username and password and click View Ohio 1099s under “Online Services” on the left side of the page. These income statements are available for five years from the date of issuance.
When a notice is available, you will receive an email directing you to log into Online Services to view the notice. Once you have elected to receive notices via Online Services, you will not receive the notices by mail unless you deactivate this service.
See the FAQ “How do I sign up for the Department of Taxation's Online Services?” for more information on registering. Additionally, see the FAQ “How do I receive notices from the Department of Taxation electronically?” for instructions on electing to receive your 1099-G and/or 1099-INT electronically. Both FAQs are found in the “Income – Online Services (I-File/ePayment/eStatement)” category.
Paper: If you need another paper copy of your 1099-G and/or 1099-INT, you may request one by contacting the Department via email or by calling 1-800-282-1780 (1-800-750-0750 for persons who use text telephones (TTYs) or adaptive telephone equipment).
Note: Your tax preparer cannot access your 1099-G and/or 1099-INT information. Instead, you should provide the income statement(s) to your preparer along with your other tax information.